Application of Section 409A to Nonqualified Deferred Compensation Plans; Correction
other · IRS · Rule · Published 2008-10-07 · Effective 2008-10-07 · 73 FR 58438
Document
Document number
E8-23652
Federal Register citation
73 FR 58438
CFR reference
26 CFR 1
Type
Rule
Action
Correcting amendment.
Category
other
Sub-agency
IRS
Publication date
2008-10-07
Effective date
2008-10-07
Treasury docket
TD 9321
Abstract
This document contains corrections to final regulations (TD 9321) which were published in the Federal Register on April 17, 2007 (72 FR 19323), corrected July 31, 2007 (72 FR 41620) and September 24, 2007 (72 FR 54945). The final regulations relate to section 409A and nonqualified deferred compensation plans.